EPF Contribution Calculator.

• The ₹15,000 ceiling is a floor on obligation, not a cap on choice. The employer must contribute at least on wages up to ₹15,000; contributing on actual higher wages (or the employee routing extra through VPF) is optional and needs the employer’s agreement for the employer side.
• EPS is always computed on ceiling-capped wages (max ₹1,250/month) for members enrolled after 1 Sep 2014 — even when EPF contributions are on uncapped wages. The employer residual above EPS lands in the EPF account.
• 10% rate: applies only to notified categories — establishments with fewer than 20 employees, sick industrial companies, establishments whose accumulated losses equal or exceed net worth, and jute, beedi, brick, coir and guar-gum industries. Verify the establishment actually falls in a notified category before using it.
• Admin charge minimum: the 0.5% administrative charge is subject to an establishment-level minimum of ₹500/month (₹75 for non-functional establishments). No separate EDLI admin charge is payable (nil since 1 April 2017).
• Higher-pension litigation (resolved): in EPFO vs Sunil Kumar B (Nov 2022) the Supreme Court allowed members who were in service before 1 Sep 2014 to jointly opt for pension on actual (uncapped) wages. The joint-option application window has since closed; EPFO has been processing the applications and demand computations. For current payroll runs the practical position is unchanged — EPS accrues on capped wages, and post-Sep-2014 joiners above the ceiling are outside EPS entirely.
• Labour-code transition: effective 21 November 2025, the EPF and Miscellaneous Provisions Act 1952 stands repealed and its provisions carried into the Code on Social Security, 2020 — the same Code that now houses ESI, gratuity and maternity benefit. The rates, ceilings and charges above (12%/12% contribution split, 8.33% EPS capped at ₹15,000, 0.5% EDLI, 0.5% admin charges) reflect what was carried forward at implementation. Confirm current rules before relying on this for a live compliance call.

Cover the full payroll statutory stack.

How EPF contributions are computed

The Employees' Provident Funds and Miscellaneous Provisions Act 1952 (now carried into the Code on Social Security, 2020, effective 21 November 2025) applies mandatorily to establishments employing 20 or more persons (with voluntary coverage available under Section 1(4) below that). Both employee and employer contribute 12% of PF wages — basic pay plus dearness allowance (including retaining allowance and cash value of food concession, if any). A reduced 10% rate applies only to notified categories: establishments with fewer than 20 employees, sick industrial companies, establishments whose accumulated losses equal or exceed their net worth, and the jute, beedi, brick, coir and guar-gum industries.

The employer's 12% is not one deposit — it is split. 8.33% of wages (capped at the ₹15,000 statutory wage ceiling, i.e. a maximum of ₹1,250/month) is diverted to the Employees' Pension Scheme (EPS), and the balance — 3.67% at the ceiling, more if contributing on uncapped wages — goes to the member's EPF account. On top of the 12%, the employer alone bears EDLI at 0.5% of ceiling-capped wages (max ₹75/month) and administrative charges at 0.5% of PF wages (subject to an establishment-level minimum of ₹500/month). Members who joined on or after 1 September 2014 with PF wages above ₹15,000 are outside EPS altogether — their full employer share stays in EPF.

The ₹15,000 ceiling sets the minimum obligation, not a maximum: employers may contribute on actual higher wages, and employees may add Voluntary Provident Fund (VPF) above 12% (employee-side only). All dues are remitted through the Electronic Challan-cum-Return (ECR) by the 15th of the following month. Late remittance attracts interest under Section 7Q (12% p.a.) and damages under Section 14B — and late deposit of the employee share risks disallowance under Section 36(1)(va) of the Income-tax Act, a recurring tax-audit (Form 3CD clause 20(b)) flag.

Worked example — member on ₹25,000 basic + DA, ceiling-restricted

A client restricts PF contributions to the statutory ceiling. A member draws basic + DA of ₹25,000/month; PF wages are therefore capped at ₹15,000. Standard 12% establishment, member enrolled before Sep 2014.

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